http://www.legislation.gov.uk/id/uksi/2005/1074

http://www.legislation.gov.uk/uksi/2005/1074/schedules/made

The Regulatory Reform (National Health Service Charitable and Non-Charitable Trust Accounts and Audit) Order 2005

National Health Service (NHS)

NHS management

Charities

Care

Council performance

King's Printer of Acts of Parliament

2012-08-03

REGULATORY REFORM

NATIONAL HEALTH SERVICE, ENGLAND AND WALES

This Order is made under section 1 of the Regulatory Reform Act 2001. It reduces the burdens imposed on NHS charities by removing the requirement for their accounts to be audited under the National Health Service Act 1977 and making amendments to various other statutes which deal with the auditing of charity accounts. It also removes certain burdens in relation to the accounts of NHS trustees for non-charitable trusts.

The Regulatory Reform (National Health Service Charitable and Non-Charitable Trust Accounts and Audit) Order 2005

art. 3(5)

Charities Act 2006

Sch. 9

s. 79(2)

art. 2

Sch.

The Regulatory Reform (National Health Service Charitable and Non-Charitable Trust Accounts and Audit) Order 2005

art. 2

Health Act 2006

Sch. 9

s. 83(7)

art. 5(c)(iv)

(d)

art. 4(c)(iii)

The Regulatory Reform (National Health Service Charitable and Non-Charitable Trust Accounts and Audit) Order 2005

art. 4

Health Act 2006

Sch. 9

s. 83(7)

art. 5(c)(iv)

(d)

The Regulatory Reform (National Health Service Charitable and Non-Charitable Trust Accounts and Audit) Order 2005

art. 3

Charities Act 2011

Sch. 10

s. 20(2)

Sch. 8

s. 355

The Regulatory Reform (National Health Service Charitable and Non-Charitable Trust Accounts and Audit) Order 2005

art. 4

Local Audit and Accountability Act 2014

Sch. 1

Pt. 2

s. 49(1)

art. 3(a)

The Regulatory Reform (National Health Service Charitable and Non-Charitable Trust Accounts and Audit) Order 2005

specified amended provision(s)

The Charities Act 2006 (Commencement No. 5, Transitional and Transitory Provisions and Savings) Order 2008

art. 2

Sch.

commencement order for 2006 c. 50

The Regulatory Reform (National Health Service Charitable and Non-Charitable Trust Accounts and Audit) Order 2005

specified amended provision(s)

The Charities Act 2006 (Commencement No 1, Transitional Provisions and Savings) Order 2007

art. 2

Sch.

commencement order for 2006 c. 50

SCHEDULE

Article 5

The Charities (Accounts and Reports) Regulations 1995 apply as if—

a

in regulation 6—

i

in paragraph (1), for “43” there were substituted “43A or 43B”,

ii

in relation to a Welsh National Health Service charity, in paragraphs (2)(a) and (3)(a), the words “the name and address of the auditor and” were omitted,

iii

in relation to an English National Health Service charity, in paragraphs (2)(b) and (3)(b), for the words beginning with “falling” and ending with “section 43(2)” there were substituted “appointed under section 43A(2) or (3)(a)”,

iv

in relation to a Welsh National Health Service charity, in paragraphs (2)(b) and (3)(b), the words after “him” were omitted,

v

in paragraphs (2)(d) and (3)(d), for “43” there were substituted “43A or 43B”; and for the words after the word “regulations” to the end of those paragraphs there were substituted the words “which apply to an English National Health Service charity or Welsh National Health Service charity (as defined in sections 43A and 43B of that Act respectively)”,

vi

in paragraph (6), for “by charity trustees” there were substituted “under section 43A(2) or (3)(a) of the 1993 Act”,

vii

paragraph (7) were omitted;

b

in regulation 7—

i

for the opening words beginning with “An” and ending with “Act”, there were substituted “Where a person has carried out an examination of the accounts of an English National Health Service charity under section 43A of the 1993 Act or the Auditor General for Wales has carried out an examination of the accounts of a Welsh National Health Service charity under section 43B of that Act, that person or as the case may be the Auditor General for Wales”,

ii

in relation to a Welsh National Health Service charity, in paragraph (a) the words “his name and address and” were omitted,

iii

in relation to a Welsh National Health Service charity, in paragraph (b) the words after “him” were omitted,

iv

in relation to an English National Health Service charity, in paragraph (d), for “43” there were substituted “43A”, and for “ (7)(b)” there were substituted “(5)”,

v

in relation to a Welsh National Health Service charity, in paragraph (d), for “43” there were substituted “43B”, and the words after the word “Act” to the end of the paragraph were omitted,

vi

in relation to a Welsh National Health Service charity, in paragraphs (e), (f) and (g) for “examiner's” or “examiner”, there were substituted “Auditor General for Wales'” or as the case may be, “Auditor General for Wales”;

c

in regulation 8—

i

in relation to an English National Health Service charity,

aa

in paragraph (1), for “An auditor or independent examiner” there were substituted “A person”; and for “43” there were substituted “43A”, and

bb

in paragraph (2), for “an auditor or independent examiner” there were substituted “a person”, and

ii

in relation to a Welsh National Health Service charity,

aa

in paragraph (1) for “An auditor or independent examiner” there were substituted “The Auditor General for Wales”; and for “43” there were substituted “43B”, and

bb

in paragraph (2), for “Such an auditor or independent examiner” there were substituted “The Auditor General for Wales”.